SolvedSTSM104000 | Collectives: calculation of the charge: contents
From HM Revenue & Customs · Stamp Taxes on Shares Manual
Contents8 entries
- STSM104010Collectives: calculation of the charge: Stamp Duty Reserve Tax (SDRT) charge on surrender value
- STSM104020Collectives: calculation of the charge: reduction of Stamp Duty Reserve Tax (SDRT) where surrenders exceed issues
- STSM104030Collectives: calculation of the charge: income and accumulation units
- STSM104040Collectives: calculation of the charge: classes of shares in Open-Ended Investment Company
- STSM104050Collectives: calculation of the charge: cancelled/altered deals
- STSM104060Collectives: calculation of the charge: reduction of Stamp Duty Reserve Tax where exempt investments are held by a fund
- STSM104070Collectives: calculation of the charge: meaning of 'Average Value' for the N(N+E) calculation
- STSM104080Collectives: calculation of the charge: information required in a monthly Stamp Duty Reserve Tax notice